The tariff classification of a woman’s sweater and a hat from Korea

NY J82512 April 14, 2003 CLA-2-61:RR:NC:TA: 359 J82512 CATEGORY: Classification TARIFF NO.: 6110.30.3020; 6505.90.6090 Mr. Joseph R. Hoffacker Barthco Trade Consultant 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of a woman’s sweater and a hat from Korea Dear Mr. Hoffacker: In your letter dated March 28, 2003, on behalf of Golden Too, Inc., 1410 Broadway, 8th Floor, New York, NY 10018, you requested a tariff classification ruling. The submitted sample, style “Hat Set”, is comprised of a woman’s sweater and a hat. The woman’s sweater and hat are constructed from 100% acrylic, knit fabric. The ski-type hat has three tassels on top. The outer surface of the sweater measures 9 or fewer stitches per 2 centimeters in the horizontal direction. The sweater features a rib knit turtleneck collar, long sleeves with rib knit cuffs, and a rib knit bottom. Your samples are being returned as requested. The applicable subheading for the sweater will be 6110.30.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, knitted: of man made fibers: other…other: sweaters: women’s. The duty rate will be 32.2% ad valorem. The subheading for the hat will be 6505.90.6090, which provides for hats and other headgear, knitted: of man made fibers: knitted or crocheted or made up from knitted or crocheted fabric: other. The duty rate will be 22 cents/kg + 7.7% ad valorem. The sweater falls within textile category designation 646. The hat falls in category 659. Based upon international textile trade agreements category 646 and category 659 from Korea are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Mike Crowley at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division